Page images
PDF
EPUB

production of the collector's receipt for the duty. A debtor and creditor account of proof spirits in stock to be kept by the officer. Excess found at any time in also stock to be forfeited, and, if above one-half per cent., 20s. penalty per gallon ; 20s. for every gallon deficient exceeding three per cent. (Ss. 99 to 103.) The full and true content to be marked on the outside of both heads of every moveable cask, together with the name and place of business; the same to be either cut, branded, or painted in oil colour; when content is less than 80 gallons, the quarter of a gallon to be marked. Quantity of spirits in any cask to be ascertained by weight. (Ss. 35 & 135.)

Spirits may be warehoused without payment of duty, but not less than nine gallons in any cask, which may be either full or on ullage. May also be warehoused in vats. Spirits in distiller's warehouse may be transferred to purchaser. Commissioners of Inland Penalty for obtaining illegal access to warehouse. Revenue may appoint general warehouses. Proprietor thereof to give bond and to be answerable to distiller for spirits deposited. Approval of warehouse may be revoked at any time. Accommodation for the officers to be provided in warehouse. Distillers may deposit in general warehouse. Rent charge one penny per week for every forty gallons. Spirits to be removed under Commissioners' regulations. Commissioners not liable for spirits destroyed in warehouse by fire, &c.

Notice

to be given to warehouse spirits; no removal to warehouse without permit, and only between 8 a.m., and 3 p.m.; officer to attend removal; an account to be taken of spirits on arrival at warehouse, and officer to give a receipt therefor. (Ss. 104 to 116, & 147.)

the rate

Casks to

Casks in warehouse to be numbered progressively for every year. To be so arranged as to afford easy access to every cask. Spirits in warehouse may be vatted, blended or racked. Duty to be paid on any deficiency exceeding allowed, and also on deficiency on racking exceeding one-half per cent. be marked racked or blended. Proprietor may view and show his warehouse once in 24 hours. Spirits in general warehouse may be transferred. (Ss. 117 to 122.)

spirits in

No spirits to be delivered for home consumption without payment of duty. Warehoused spirits may be removed under bond, for exportation, or ship's stores, for methylation, or removal to another warehouse. No removal to take place from general warehouse at any other time than between 8 a.m. and 4 p.m. Deficiencies to be allowed on spirits in warehouse, according to time, and duty to be paid on all deficiency exceeding the allowance. Certain deficiencies to be allowed on racked or blended spirits. Spirits during removal under bond from one Excise warehouse to another to be deemed in warehouse. (Ss. 123 to 134.)

*

Duty on spirits lost or destroyed by fire or other accident, whilst in the spirit store or warehouse, or on removal, may be remitted; also on spirits or wash destroyed at distillery. (S. 136.)

Spirits may be removed from distillery store or Excise warehouse for exportation or ship's stores, or to Customs warehouse for that purpose. On giving one day's notice distiller may add sweetening or colouring matter to spirits in Customs warehouse. British spirits re-imported may be deposited in a general warehouse, and entitled to an allowance on deficiencies as blended spirits. (Ss. 137 to 140.)

Several important changes have recently been made in the laws relative to the warehousing of spirits. See at the end of this chapter an abstract of 27 Vic., c. 12, "Warehousing of plain Critish spirits."

Rectified or compounded spirits may be deposited in Customs warehouse for exportation, or for ship's stores: strength not to exceed 11·0 o.p., and spirits of wine not less than 43.0 o.p., and in casks of not less than 20 gallons, either full or on ullage of one or two gallons. Casks to be marked on each end. Officer of customs to give receipt on entry of the spirits; and Collector of Excise, on receiving three days' notice, to pay drawback. Rectified spirits may be sweetened or coloured whilst in Customs warehouse; but such spirits can only be removed for exportation or ships' stores; but spirits not sweetened or coloured may be removed to any other Customs warehouse. Any British spirits deposited in a Customs warehouse may be used for fortifying wines. (Ss. 141 to 146.)

All spirits distilled or made in the United Kingdom to be deemed British Spirits; spirits produced by one distillation of wash and conveyed into a low-wines receiver, to be called Low-wines; and spirits conveyed into any feints receiver, to be deemed Feints; and all other spirits that shall not have had any flavour communicated thereto, to be deemed and called Plain British Spirits. Spirits which shall have been flavoured, and all liquors which shall be mixed with such spirits, shall be deemed a British compound called British Brandy. Spirits which shall have been re-distilled or mixed with Juniper berries, aniseeds, or any other seeds or preparation, or ingredient whatsoever shall be called British Compounds. All British spirits of the strength of 43.0 per cent. over proof (except spirits in a distiller's stock or duty-free warehouse), to be deemed and called Spirits of Wine, and the word spirits to include and mean all mixtures, or preparations into the manufacture of which spirits enter as the basis or principal ingredient. (S. 148.)

Rectifiers and Compounders.-Rectifiers and Compounders having in their possession any wort, wash, or other fermented liquor, or distilling the same, or wine, into low-wines or spirits, or receiving spirits without permit, are liable to the penalty of £500, or twenty shillings for every gallon. (S. 149.)

Rectifiers must not have any opening, or fixed pipe in their stills, except one charging pipe to each still; or any opening, fixed pipe, or other conveyance leading from any still, except the discharge cock, and the head of such still terminating in the worm. Discharge cock not to project more than three feet from the body of still nor more than eighteen inches from the brickwork. (Ss. 150 & 151.) Still may be unlocked on notice, and fire to be lighted within two hours; still to be charged before furnace door is unlocked. Utensils, cocks, &c., may, on notice, be opened for cleaning and repairing; to be locked every night during repairs and unlocked at six o'clock every morning. Still to be charged with not less than seven-tenths of its content, and to be worked off within 16 hours. Officers may take still gauges and samples of liquor in still. Head of still (when moveable) to be taken off when not at work. (Ss. 152 to 157.)

An account of spirits in the stocks of rectifiers and compounders to be taken and balanced; excess may be seized; forfeiture of twenty shillings a gallon for such excess, and a like penalty for any decrease exceeding five per cent. If stills at work

when stock taken, produce to be afterwards added to stock. On receipt of spirits into stock, notice to be given to officer before breaking bulk. Quantity and strength of compounded spirits in stock to be marked on the outside of casks containing the same. Not less than two gallons of compounded spirits, or spirits

of wine to be sold and sent out of stock. Compounded spirits not to exceed 25-0 per cent. over proof. No plain British spirits, foreign, or colonial spirit, or any spirit not being compounded spirit, can be sold or sent out from a rectifier's or compounder's stock. Spirits of wine to be kept of the strength of 43.0 per cent. over proof, at the least. Rectifiers and compounders to provide books for entering the particulars of all spirits received and sent out by them: officer to inspect book. All spirits sent out of stock to be accompanied by a certificate to be filled up and cut out progressively from a book furnished by the officer. Penalties for improper use of certificate: and for fraudulently using a certificate for any purpose. (Ss. 158 to 163, and 170 to 174.)

Excise traders to keep sufficient scales, weights, and measures, and aid the officers in using the same. All fastenings for the security of warehouses, storerooms, and utensils to be provided at the expense of the traders, but all locks and keys to be provided at the revenue expense. (Ss. 189 & 190.)

(10.) METHYLATED SPIRIT.

With the view of promoting the advancement of the arts and manufactures of the United Kingdom, spirits of wine when mixed with methylic alcohol may be used in the various processes thereof duty-free. The Commissioners of Inland Revenue may authorise any distiller or rectifier of spirits, or other person specially licensed in that behalf, to mix spirit of wine, of not less strength than 50 per cent. over proof, and in a quantity not less than 450 gallons at one time with not less than one-ninth of its bulk measure of wood naphtha, or methylic alcohol, or with such other article or substance as the said Commissioners may from time to time approve, so as to render the mixed spirit unfit for, and incapable of being used as a beverage; such spirit to be used only in the several branches of the arts and manufactures as the Commissioners may approve. If such mixture be made by a rectifier with duty-paid spirit of wine, drawback of the duty on the spirit of wine to be allowed. The mixture of spirit of wine with wood naphtha to be denominated Methylated Spirit. Persons, other than Distillers or Rectifiers, authorised to make methylated spirit, to take out a licence for that purpose, to be renewed on the first day of October annually.

The place of mixing to be approved, and special entry made thereof with the proper officer of Excise; the removal of all spirit of wine and naphtha to such entered place, and the time and mode of mixing, and the sale and removal of methylated spirit therefrom to be under and subject to such rules and regulations as the Commissioners may make and direct. All wood naphtha or other article to be mixed with spirit of wine, to be examined by the officer before mixing. Commissioners may, if they think fit, provide warehouses and labour for mixing and storing methylated spirit, and charge in respect of all spirit made or stored in any such warehouse the rate of one penny per gallon, per month, and the like rate for any fractional part of a month, as a compensation for warehouse rent and labour.

The officer to keep a stock account of methylated spirit in the possession of every maker: the strength indicated by Sykes's Hydrometer to be deemed the trus strength thereof; any excess in stock above one per cent. to be forfeited, as computed on the balance of the last stock-taking and the quantity since made or

brought in, and added to the stock: and any deficiency exceeding two per cent. to be charged with duty at the same rate as ordinary spirits.

Methylated spirit to be sold and delivered only from a warehouse or store room entered for mixing or storing such spirit, and in vessels labelled « Methylated Spirit,” containing altogether not less than ten gallors, and accompanied by a permit. But any person who may have taken out a licence to retail methylated spirit may sell any quantity not exceeding one gallon at a time for the use of the same person. Commissioners of Inland Revenue may authorise persons to receive methylated spirit to be used by them in the arts or manufactures, and shall provide forms of requisition to be used in procuring methylated spirit from the makers. Requisition to be accompanied by a certificate, signed by an officer of Excise, that the applicant is authorised to receive such spirit, and maker not to sell spirit to any person without the production of such requisition. Persons authorised to receive methylated spirit to give security for its proper use, and on ordering any spirit from the maker to correctly fill up a requisition and counterfoil, and to retain and produce the counterfoil to the officer when required.

Officers of Excise may enter premises where methylated spirit is used and inspect and take samples, paying a reasonable price for the samples taken. Commissioners may at any time revoke their authority to use or make methylated spirit or their approval of places for making or storing the same. Makers not to supply spirit to persons whose authority to receive the same is revoked. Methylated spirit found in the possession of a person not entitled to have the same, or in an unentered place to be forfeited-except spirit in small quantities purchased from a licensed retailer. Enactments in former Acts as to permits and certificates to be applied to permits, &c., for methylated spirit.

Distillers who are makers of methylated spirit may supply licensed makers of such spirit on receipt of proper requisition. Methylated spirit not to be coloured, purified, flavoured, mixed, or prepared for, or sold as a beverage. Methylated spirit not to be sold without licence, except by a distiller, rectifier, or licensed maker. Any person not being a distiller, or rectifier, or dealer in, or retailer of beer, spirits, wine, or sweets, may take out an Excise licence authorising him to receive and sell methylated spirit by retail; such licence to be renewed on the first of October annually. Retailer to make entry of his premises, and not to receive or have in his possession more than 50 gallons of methylated spirit at one time, to be received only from an authorised maker, and accompanied by a permit. Stock of retailer to be produced to officer when required, who may examine and take an account thereof.

The Commissioners of Customs may authorise any rectifier of spirits, or any licensed maker of methylated spirit, to mix in the Customs warehouse, Foreign or Colonial rum, of not less than 20 per cent, over proof, and in quantity not less than the contents of the whole cask in which it was imported, with not less than one-ninth of its bulk measure of naphtha. No rum to be mixed until payment has been made of the difference between the Customs duty on rum, and the Excise duty chargeable on British Spirits. The naphtha to be provided by the Commissioners of Inland Revenue, at the expense of the mixer, and the mixture to be termed methylated spirit, and to be subject to the same rules and regulations as methylated spirit made with spirit of wine.

Methylated spirit may be exported.

Acts.-18 & 19 Vic., c. 38: 24 & 25 Vic., c. 91 and 26 & 27 Vic., c. 102.

(11.) STAGE CARRIAGES.

Duties.-In Great Britain the duty of one penny is chargeable for every mile which any stage carriage carrying more than eight passengers may be licensed to travel, and one-halfpenny per mile for carriages conveying not more than eight passengers.

Regulations.-Every carriage used for the purpose of conveying passengers for hire to or from any place, and travelling at the rate of four miles or more in the hour, to be deemed a stage carriage, provided the passengers or any one of them shall be charged and pay separate and distinct fares or fare for the respective places

or seats.

Stage carriages not to be used without licences, nor without plates. Persons applying for stage carriage licences to sign a requisition setting forth the name and place of abode of the person applying, and of every proprietor or part proprietor of such carriage; these names to be entered in the licence, together with the number painted on the plates to be delivered with such licence, the route or line of road to be travelled, and the distance, and the greatest number of passengers to be conveyed by the carriage. Penalty for carrying a greater number of passengers than authorised by licence. Licence to expire on the first Sunday in November in each year. A supplementary licence may be granted on surrender of original licence, upon any change of route or journeys. Occasional licences may be granted to any person for any number of days not exceeding six days in the whole. Licences may also be granted for one quarter of a year at a time, commencing respectively on the 1st April, 1st July, 1st October, and 1st January, on payment of one-fourth of the annual licence duty. Persons in arrear of duties or penalties, not entitled to renewal of licence. On original holder of licence discontinuing business, licence may be transferred to his successor. On the death or bankruptcy of proprietor, the executor or assignee may use stage carriage for thirty days next after the death or bankruptcy without further licence. Should any proprietor die during the existence of a licence, and leave a widow or child of full age, and also should any woman to whom a licence has been granted, marry during the existence of such licence, and should the said widow or child, or the husband of such woman continue to carry on the business, a supplementary licence may be granted in lieu of such pre-existing licence, on payment of the proper duty. But no licence, whether original or supplementary, to be granted to a person under the age of twenty-one years.

Proprietor to give notice in writing to discontinue licence, the plates to be given up within seven days of the expiration of licence. Certified copies of licence to be evidence. Not more than one pair of plates to be used under any one licence. New plates to be delivered in lieu of defaced or lost plates, on payment of a sum not exceeding ten shillings; a memorandum thereof to be indorsed on licence. Commissioners may recall and change plates. Plates to be fixed one on each side of the carriage, on the upper fore quarter at the lower angle adjoining the door; or if no upper fore quarter, then on the centre panel of each door; or if only one door, then one on the centre panel of the door, and the other on the opposite side of the carriage; or if there be no door on either side of such carriage, then one plate upon some conspicuous part of each side of the carriage. Persons using any stage carriage without licence, or without plates, or with recalled plates, are liable to a penalty.

« PreviousContinue »